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Abstract: 

As this issue goes to press, there are once again no substantive developments to report in the ongoing saga of the attempts to garner enough votes in the Senate to pass a bill that would either reform or repeal the federal estate tax. Back in 2001, pro-repeal forces and anti-repeal forces in Congress fought to a compromise, and folks on both sides of the repeal issue thought they would come back later and finish the job. So the 2001 Act created a system of gradually decreasing the top rate of tax and a gradually increasing the exempt amount.

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